I suspect that part of the problem is identifying what the value in t_stamp means.

From  your query, it appears that you are assuming it to be the number of seconds...

I would look at writing the query in a manner similar to this

WITH cteBase AS (
  SELECT  TOP ( 9223372036854775807 ) /* Force SQL to...

As a side note - Why are you using a LEFT JOIN and a WHERE?

In both queries you use

LEFT OUTER JOIN [Repit].[LEVYDTA].[WHSWHSM] ws
  ON t.[RCWHS#] =...

Sorry about deleting your question.  I clicked the wrong button.

To get the old value, use DELETED.YourFieldname

To get the new value, use INSERTED.YourFieldName

So, I would alter the description of the UPDATE...

Since I dont have actual tables and data, the code is untested.

That said, I believe that the following code will do the UPSERT and AUDIT without the need for a...

I gave you an example of how to do exactly this in your previous post

https://www.sqlservercentral.com/forums/topic/how-to-delete-records-selected-from-another-table-in-stored-procedure#post-3976526

You just need to change the table names

You will have to do 2 separate deletes.  And then I would also look at adding error handling and transaction control.

Also, depending on the size of the data, you may...

I would try replacing the existing index with one of the following indexes.

Test the performance of each one

CREATE NONCLUSTERED INDEX IDX_ZPLID
  ON ExtractReports.dbo.TPls ( ZPLID, ZfeatureKey,...

Another possible issue is a cross-DB table creation and insert

INTO ExtractReports.dbo.TPls

Is the query running in the ExtractReports DB?